As of January 1, 2026, new regulations come into force for VAT taxpayers in Kazakhstan. The Minister of Finance of the Republic of Kazakhstan, by Order No. 629 dated October 28, 2025, has officially approved a new form and detailed Rules for issuing invoices. These amendments, developed within the framework of the new Tax Code, significantly tighten and formalize the procedures for working with electronic invoices (e-invoices).
Key Innovations Affecting Every Taxpayer
According to the new Rules, the processing of invoices is transitioning to a new level of transparency and control.
Electronic Format as the New Standard. The issuance of e-invoices through the dedicated information system (E-invoicing IS) becomes mandatory for all system participants. Paper invoices will only be permitted in exceptional cases, as explicitly stipulated in the Tax Code.
Mandatory Digital Signature. Every e-invoice must be certified with a digital signature, granting it legal force and ensuring protection against unauthorized modifications.
New VAT Credit Procedure. The taxpayer is obligated to make a special notation in the E-invoicing IS to confirm the acceptance of the VAT amount for credit before submitting the VAT tax return. This is a pivotal change in the procedure that requires heightened attention.
New Registration Rules
Access to the E-invoicing IS is now strictly regulated and linked to the participant's status.
Three Participant Statuses:
Individual;
Individual Entrepreneur or Person Engaged in Private Practice;
Legal Entity (or its Structural Unit).
Director's Responsibility. The registration of a legal entity in the system can be performed exclusively by its director, appointed by decision of the founder(s). Data is automatically verified against the state taxpayer database.
Restrictions for Individuals. Participants with the "Individual" status cannot issue e-invoices, except in cases where they are acting as authorized representatives of a company or an individual entrepreneur.
Biometrics and Digital Signature. Registration for each status requires undergoing a biometric identification procedure and signing a separate Agreement via a digital signature.
The implementation of the new rules is a comprehensive process affecting your company's legal, accounting, and IT operations.
Errors may lead to the blocking of invoice issuance, denial of VAT credit claims, and administrative fines.
Acsour is ready to ensure a smooth and stress-free transition for you to the new requirements, minimizing operational risks and administrative burden.